Every European Union member state issues VAT identification numbers following its own national format. While all EU VAT numbers begin with a two-letter country code, the structure, length, and character composition vary significantly between countries. This comprehensive reference guide documents the correct VAT number format for all 27 EU member states, plus Northern Ireland and the United Kingdom.
Understanding the correct format is essential for validating VAT numbers before submission to the VIES system. Incorrectly formatted numbers will always return as invalid, even if the underlying registration exists. Use this guide to verify that VAT numbers you receive from trading partners conform to the expected structure for their country.
| Country | Code | Format | Example | Local Name |
|---|---|---|---|---|
| Austria | AT | ATU + 8 digits |
ATU12345678 | UID-Nummer |
| Belgium | BE | BE + 10 digits |
BE0123456789 | BTW-nummer / N° TVA |
| Bulgaria | BG | BG + 9 or 10 digits |
BG123456789 | ДДС номер |
| Croatia | HR | HR + 11 digits |
HR12345678901 | PDV-ID; OIB |
| Cyprus | CY | CY + 8 digits + 1 letter |
CY12345678A | ΦΠΑ |
| Czech Republic | CZ | CZ + 8-10 digits |
CZ12345678 | DIČ |
| Denmark | DK | DK + 8 digits |
DK12345678 | CVR/SE-nummer |
| Estonia | EE | EE + 9 digits |
EE123456789 | KMKR number |
| Finland | FI | FI + 8 digits |
FI12345678 | ALV-numero |
| France | FR | FR + 2 chars + 9 digits |
FR12345678901 | N° TVA |
| Germany | DE | DE + 9 digits |
DE123456789 | USt-IdNr. |
| Greece | EL | EL + 9 digits |
EL123456789 | ΑΦΜ |
| Hungary | HU | HU + 8 digits |
HU12345678 | ANUM |
| Ireland | IE | IE + 7 digits + 1-2 letters |
IE1234567A | VAT number |
| Italy | IT | IT + 11 digits |
IT12345678901 | P.IVA |
| Latvia | LV | LV + 11 digits |
LV12345678901 | PVN reģistrācijas numurs |
| Lithuania | LT | LT + 9 or 12 digits |
LT123456789 | PVM mokėtojo kodas |
| Luxembourg | LU | LU + 8 digits |
LU12345678 | N° TVA |
| Malta | MT | MT + 8 digits |
MT12345678 | VAT reg. no. |
| Netherlands | NL | NL + 9 digits + B + 2 digits |
NL123456789B01 | BTW-nummer |
| Poland | PL | PL + 10 digits |
PL1234567890 | NIP |
| Portugal | PT | PT + 9 digits |
PT123456789 | NIF / NIPC |
| Romania | RO | RO + 2-10 digits |
RO1234567890 | CIF |
| Slovakia | SK | SK + 10 digits |
SK1234567890 | IČ DPH |
| Slovenia | SI | SI + 8 digits |
SI12345678 | ID za DDV |
| Spain | ES | ES + 1 letter + 7 digits + 1 char |
ESA12345678 | NIF / CIF |
| Sweden | SE | SE + 12 digits |
SE123456789012 | Momsregistreringsnummer |
Since Brexit, UK VAT numbers are no longer validated through VIES. The standard UK VAT format is GB + 9 digits (example: GB123456789). To validate UK VAT numbers, you must use the UK Government's official VAT checker at gov.uk. Branch offices may have extended formats with additional digits.
Northern Ireland retains a special status for goods traded with the EU under the Windsor Framework. Businesses trading goods in Northern Ireland receive an XI-prefixed VAT number that can be validated through VIES. The format is XI + 9 digits (example: XI123456789). This XI number is used alongside the standard GB number for UK domestic purposes.
Switzerland is not an EU member and uses its own VAT system. Swiss VAT numbers follow the format CHE + 9 digits + MWST/TVA/IVA depending on language region. Example: CHE123456789MWST. These numbers cannot be validated through VIES but can be checked through the Swiss Federal Tax Administration's UID register.
Norway uses the format NO + 9 digits + MVA. Example: NO123456789MVA. Norwegian VAT numbers can be validated through the Brønnøysund Register Centre. Like Switzerland, Norway is outside the EU VAT system but has similar compliance requirements for cross-border trade.
Germany uses two separate tax identification systems. The USt-IdNr (Umsatzsteuer-Identifikationsnummer) is the VAT ID used for intra-EU transactions and follows the format DE + 9 digits. The Steuernummer is a domestic tax number used for VAT returns and has a different regional format. Only the USt-IdNr appears in VIES. German VIES responses return only valid/invalid status without company details due to data protection laws.
French VAT numbers consist of a two-character validation key followed by the 9-digit SIREN number. The validation key can be two letters, two digits, or one of each, but certain letter combinations (I and O) are excluded to avoid confusion. The SIREN number identifies the legal entity and remains constant even if the company changes address or legal form.
Spanish VAT numbers (NIF) have a complex structure with multiple valid formats. The first character indicates the entity type: letters A-H and J-U indicate legal entities, while numeric first characters or letters X, Y, Z indicate individuals or foreign residents. Spain requires businesses to specifically register for ROI (Registro de Operadores Intracomunitarios) to appear in VIES; a valid domestic NIF may not validate in VIES if this registration is missing.
Dutch VAT numbers have a distinctive format including the letter B followed by two digits after the main number sequence. This suffix identifies sub-entities within the same organization. The format is NL + 9 digits + B + 2 digits. The B01 suffix is most common, with higher numbers used for separate VAT registrations within the same legal entity.
Italian VAT numbers (Partita IVA) consist of 11 digits. The first 7 digits identify the taxpayer, the next 3 identify the provincial tax office that issued the number, and the final digit is a check digit. Do not confuse the P.IVA with the Codice Fiscale, which is a separate 16-character identifier used for personal taxation.
Many validation failures result from simple formatting errors rather than invalid registrations. Avoid these common mistakes when entering VAT numbers:
Always include the two-letter country code prefix. Some systems automatically add it, but others require manual entry. Note that Greece uses EL (not GR) as its VAT country code, which differs from its ISO country code. The UK uses GB for domestic VAT and XI for Northern Ireland goods trade.
Remove all spaces, dashes, and periods before validation. While numbers are sometimes displayed with separators for readability (e.g., BE 0123.456.789), the VIES system expects continuous strings without separators. Our validation tool automatically strips these characters, but other systems may not.
Some countries require leading zeros to reach the correct digit count. Belgium VAT numbers always start with 0 or 1 and must have exactly 10 digits. Omitting the leading zero produces an invalid format even if the remaining digits are correct.
VAT numbers should be entered in uppercase. While most validation systems are case-insensitive, some may reject lowercase input. Country codes are always uppercase letters.
Some countries have updated their VAT number formats over time. Ireland, for example, previously used a 7-digit format but now uses 8 characters plus a letter. Old-format numbers may need conversion before validation. If you have inherited customer data from older systems, verify that VAT numbers reflect current formats.
Before submitting a VAT number for VIES validation, perform these quick checks:
For country-specific validation details, refer to our detailed guides: Germany, France, Spain, Italy, Netherlands, and UK/Northern Ireland.
